Court : Delhi
..... goods of the description as specified in column (3) of the table appended hereto and falling under the chapter, heading, sub-heading or tariff item of the first schedule to the customs tariff act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said table, when imported into india from the ..... dated 31st december, 2016. the relevant portion of notification 152/2009-cus, dated 31st december, 2009, as so amended, reads thus: in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to ..... itc (hs), 2017 scheduled-1 (import policy) in exercise of powers conferred by section 5 of s.o. (e): the foreign trade (development & regulation) act, 1992 (as amended from time to time) read with paragraph 2.01 of the foreign trade policy, 2015-2020, the central government hereby notifies indian trade classification (harmonised system) of import .....
Tag this Judgment!Court : Delhi
..... goods of the description as specified in column (3) of the table appended hereto and falling under the chapter, heading, sub-heading or tariff item of the first schedule to the customs tariff act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said table, when imported into india from the ..... dated 31st december, 2016. the relevant portion of notification 152/2009-cus, dated 31st december, 2009, as so amended, reads thus: in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to ..... itc (hs), 2017 scheduled-1 (import policy) in exercise of powers conferred by section 5 of s.o. (e): the foreign trade (development & regulation) act, 1992 (as amended from time to time) read with paragraph 2.01 of the foreign trade policy, 2015-2020, the central government hereby notifies indian trade classification (harmonised system) of import .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(190)ELT301TriDel
..... iron or steel.9.5 the system of nomenclature which is universally adopted covers the same articles of heading 73.08 even in the context of the customs tariff, which means that they are internationally considered as commodities which can be traded and, therefore, are goods. the international convention on harmonized system an coding ..... ltd. v. collector of central excise, ahmedabad , was cited to point out that it was held in paragraph 10 of the judgment that when rules were amended, a fiction was created that any article produced or manufactured, if captively consumed was statutorily presumed to satisfy the test of marketability and this presumption could be ..... products consisting of separate rolled bars twisted together, which are also used for reinforced or pre-stressed concrete work." 9.4 the schedule to the excise tariff act contains rules for the interpretation of the schedule. as pr rule 2(a) of the rules of interpretation even incomplete or unfinished goods having essential character .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(185)ELT125TriDel
..... above its normal value during the period of investigation and therefore, no anti-dumping duty be imposed on the imports of vitrified/porcelain tiles falling under chapter 69 of the customs tariff act, 1975. by the impugned notification no. 28/2004 dated 28.7.2004 the central government, in exercise of the powers conferred by sub-section (1) read with sub- ..... be imposed on the imports into india of subject goods produced by nanhai of china and exported by prestige, uae. the amendment was made effective from the date of the issue of the notification ordering provisional assessment i.e.1.7.2003.3. it was contended by the learned senior advocate ..... section (5) of section 9(a) of the said act read with rules 18, 20 and 22 of the rules of 1995, on the basis of the said final findings of the designated authority amended the notification no. 73/2003 dated 1.5.2003 by inserting a proviso that no antidumping duty shall .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... and taking france as comparable surrogate country no price of export from china was submitted by the domestic industry for initiating investigation. according to section 9a of customs tariff act and rule 5(2) of the anti dumping rules for initiation of investigation evidence of dumping injury and causal link of dumped import has to be established ..... of raw material which are consumed for production of caustic soda during the period of investigation. we find that cost accounting records (caustic soda) rules 1967 as amended from 1999 provide for maintenance of proper books of accounts containing particulars in schedule iii and proforma "a" and "b" mentioned in the said schedule annexed ..... taken on the basis of performa "a" and "b" of cost. accounting rules. at the relevant time cost accounting records (caustic soda) rules 1967 as amended from 1999 were applicable and according to rule 3(3) of the said rule every company to which these rules were applicable were required to maintain proper books .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(98)ECC504
..... is reproduced below :- "now, therefore, in exercise of the powers conferred by sub-section(1) and (5) of section 9a of the said customs tariff act, read with rule 2 of the customs tariff (identification, assessment and collection of anti-dumping duty on dumped articles and for determination of injury) rules,1995, the central government after considering the ..... no. 71/2002, dated 22-7-2002, the central government further amended the notification no.91/2001, dated 7-9-2001 extending the imposition of anti-dumping duty till 30-9-2002. on 21-9-2002, the designated authority ..... of the anti-dumping duty in respect of the nbr imported from germany and korea. by notification no. 8/2002, dated 18-1-2002, the central government amended notification no. 91/2001, dated 7-9-2001, extending the imposition of anti-dumping duty pending the sunset review findings till 30-7-2002. thereafter, by notification .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(95)ECC654
..... empowers the central government to impose by notification antidumping duty; that in exercise of the powers conferred by these rules read with section 9a(1) of the customs tariff act, notification no. 81/97-cus., dated 24-10-97, as amended has been issued by the central government imposing antidumping duty in respect of acrylic fibre. he also mentioned that section 12 of the ..... .2 finally, the learned counsel submitted that the levy of antidumping duty is governed by section 9a of the customs tariff act; that sub-section (8) was inserted in section 9a by the finance act, 2000 with effect from 12-5-2000; that prior to this amendment, there was no provision under section 9a for even recovery of anti-dumping duty leave alone there being .....
Tag this Judgment!Court : Delhi
..... is laid down. 12. submission of the revenue is that the said judgment refers to sub-section (5) to section 129d which was added by customs & central excise laws amendment act, 1988. it is submitted that the sub-section had influenced the ratio and finding of the supreme court as explanation to the said section for the ..... the determination of a question relating to the rate of duty; to the valuation of goods for purposes of assessment; to the classification of goods under the tariff and whether or not they are covered by an exemption notification; and whether the value of goods for purposes/of assessment should be enhanced or reduced having ..... duty and valuation for the purpose of assessment as defined in the explanation to sub-section (5) to section 129d of the customs act, would include question relating to classification of goods under the tariff, whether or not they are covered by exemption notification; whether value for the purpose of assessment should be enhanced or reduced etc. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2006)(109)ECC547
..... the first paragraph, the exemption contained therein shall also apply to silver and gold falling under heading no. 71.06 and 71.08 respectively of the first schedule to the customs tariff act, 1975 (51 of 1975) imported by the minerals and metals trading corporation of india limited and the state bank of india for being supplied to the gem and jewellery ..... was required to export as per paragraph 2 of the notification no.258/87. it was also submitted that the circular no. 38/96 and 27/97 and the amendment of notification no. 177/94 by notification no. 11/98 were not brought to the notice of the previous bench that had decided the earlier case against the appellant ..... 9.7.1996 and circular no.27/97 dated 8.7.1997) clearly cast liability for payment of duty on the units in the export processing zones. only after the amendment in the notification no. 177/94 by notification no. 11/98, liability was cast on the appellant nominated agency. it was contended that no clandestine removal had taken place .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
..... by applying the most appropriate method in the prescribed manner. the proviso to the said section 92c(2), as it stood originally before its amendment by the finance act, 2002, provided that where more than one price is determined by the most appropriate method, the arm's length price shall be taken ..... for carrying out its manufacture and sales operations in the indian market, the taxpayer company needs to constantly update its knowledge of various technological advancements, customer perceptions and changes in the demand pattern in the indian market. as a result, it gains substantial knowledge of the sales and marketing practices prevalent ..... electronic products in india in modern vertically integrated facilities. the company by having manufacturing facilities within india, is able to reduce dependence on import, tariffs protection and which restrict its foreign competitors in their ability to import finished goods and components. further the company earns a sizeable portion of its revenue .....
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